DIJKDAM: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DIJKDAM
Largest movements
- Current investments +€503,940
up €503,940 (+27.0%), from €1.9m to €2.4m
- Cash +€135,490
up €135,490 (+150.2%), from €90,179 to €225,669
mainly Net result for the year (+€666,922) and Tax, wage and social debts (+€30,424)
- Reserves +€666,922
up €666,922 (+12.7%), from €5.3m to €5.9m
- Financial income +€59,208
up €59,208 (+10.1%), from €585,045 to €644,253
- Taxes +€37,432
up €37,432 (+211.5%), from €17,699 to €55,131
- Financial charges -€21,656
down €21,656 (-29.8%), from €72,725 to €51,069
of which Financial charges: -€21,656
- Gross operating margin +€9,504
up €9,504 (+7.7%), from €123,224 to €132,728
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,381,319 | €10,053,629 | +€672,310 | +7.2% |
| Fixed assets | 21/28 | €7,313,164 | €7,335,562 | +€22,398 | +0.3% |
| Financial fixed assets | 28 | €7,313,164 | €7,335,562 | +€22,398 | +0.3% |
| Current assets | 29/58 | €2,068,155 | €2,718,067 | +€649,912 | +31.4% |
| Amounts receivable after more than one year | 29 | €54,750 | €56,625 | +€1,875 | +3.4% |
| Other amounts receivable | 291 | €54,750 | €56,625 | +€1,875 | +3.4% |
| Amounts receivable within one year | 40/41 | €47,160 | €56,642 | +€9,482 | +20.1% |
| Trade receivables | 40 | €23,123 | €23,873 | +€750 | +3.2% |
| Other amounts receivable | 41 | €24,037 | €32,769 | +€8,732 | +36.3% |
| Current investments | 50/53 | €1,863,193 | €2,367,133 | +€503,940 | +27.0% |
| Cash at bank and in hand | 54/58 | €90,179 | €225,669 | +€135,490 | +150.2% |
| Deferred charges and accrued income | 490/1 | €12,873 | €11,998 | -€875 | -6.8% |
| Total equity and liabilities | 10/49 | €9,381,319 | €10,053,629 | +€672,310 | +7.2% |
| Equity | 10/15 | €8,251,268 | €8,918,190 | +€666,922 | +8.1% |
| Contributions | 10/11 | €3,000,000 | €3,000,000 | = | 0.0% |
| Reserves | 13 | €5,251,268 | €5,918,190 | +€666,922 | +12.7% |
| Distributable reserves | 133 | €5,251,268 | €5,918,190 | +€666,922 | +12.7% |
| Amounts payable | 17/49 | €1,130,051 | €1,135,439 | +€5,388 | +0.5% |
| Amounts payable after more than one year | 17 | €894,512 | €894,512 | = | 0.0% |
| Other amounts payable | 178/9 | €894,512 | €894,512 | = | 0.0% |
| Amounts payable within one year | 42/48 | €234,403 | €240,926 | +€6,523 | +2.8% |
| Trade debts | 44 | €3,833 | €2,227 | -€1,606 | -41.9% |
| Suppliers | 440/4 | €3,833 | €2,227 | -€1,606 | -41.9% |
| Taxes, remuneration and social security | 45 | €11,874 | €42,298 | +€30,424 | +256.2% |
| Taxes | 450/3 | €11,874 | €42,298 | +€30,424 | +256.2% |
| Other amounts payable | 47/48 | €218,696 | €196,401 | -€22,295 | -10.2% |
| Accrued charges and deferred income | 492/3 | €1,135 | €0 | -€1,135 | -100.0% |
| Other operating charges | 640/8 | €3,199 | €3,859 | +€660 | +20.6% |
| Gross operating margin | 9900 | €123,224 | €132,728 | +€9,504 | +7.7% |
| Operating profit (loss) | 9901 | €120,025 | €128,869 | +€8,844 | +7.4% |
| Financial income | 75/76B | €585,045 | €644,253 | +€59,208 | +10.1% |
| Recurring financial income | 75 | €585,045 | €644,253 | +€59,208 | +10.1% |
| Financial charges | 65/66B | €72,725 | €51,069 | -€21,656 | -29.8% |
| Recurring financial charges | 65 | €72,725 | €51,069 | -€21,656 | -29.8% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €632,345 | €722,053 | +€89,708 | +14.2% |
| Income taxes | 67/77 | €17,699 | €55,131 | +€37,432 | +211.5% |
| Profit (loss) for the period | 9904 | €614,647 | €666,922 | +€52,276 | +8.5% |
| Profit (loss) for the period to be appropriated | 9905 | €614,647 | €666,922 | +€52,276 | +8.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.